Similarly, vide section 133 of the Finance Act, 2002, an amendment was made in the Central Excise Act, 1944, so as to make the provisions of the Central Excise Act, 1944, inapplicable to goods manufactured or produced within the Special Economic Zones. This provision was also to come into force from a date to be notified by the Government.
Circular No.727/43/2003-CX I am directed to invite your attention to Board’s Circular No.348/64/97-CX dated 28th October, 1997. In this Circular, Board has clarified that technical grades of pesticides, insecticides, etc. in bulk form will fall outside the scope of chapter 38.08 and will be assessed on merits under Chapter 28 & 29 which are relevant chapters for chemicals in general or under heading 38.23, depending on whether these are separately chemically defined compounds or not.
Trade has represented that in cases where the goods are being imported from neighbouring countries or where the import takes place through Air, often invoice/packing list/bill of lading (Airway Bill) for the import consignment are not received before hand. As a result issue of TRA by the Custom House at the port of registration of license gets delayed resulting in avoidable demurrage charges on the import goods. Trade has, therefore, represented that since the responsibility of examining the eligibility of imported goods against Advance License/DFRC License/DEPB License etc. is that of the Custom House at the port of import, in order to avoid delay in issue of TRA, Customs may be advised to issue the TRA without asking for invoice/ packing list/bill of lading.
As regards the adjudication proceedings, since some major issues, such as manner of disposal of hazardous waste, sale to actual user etc. are yet to be decided by Hon’ble Court, confiscation of the goods at this stage will not be advisable . Moreover, in the case of confiscation of goods , the ownership along with the attendant responsibilities will rest with the Central Government. Therefore, adjudicating proceedings in the case of hazardous waste , should be kept in abeyance till the outcome of the writ petition filed before Hon’ble Supreme Court.
It was decided that these manufacturer exporters and merchant exporters with a supporting manufacturer shall be required to give a self-declaration that such manufacturer-exporters or the supporting manufacturers are not registered with Central Excise and that they do not avail / have not availed Cenvat facility.
Reconstitution of Committee to administer the Investor Education and Protection Fund – amendment of Notification No. S.O. 1280(E) dated 28.12.2001.
However, of late, instances have been noticed where the Indian exporters are paying agency commission much higher than the above limit, which in some cases has exceeded even 50% of the f.o.b. value. Doubts have arisen in the minds of the field officers whether in the wake of Circular No. 12, dated 9.9.2000, issued by the RBI, the limit of 12.5% of the f.o.b. value regarding payment of agency commission is superseded.
These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notice/Standing Order. Difficulties, if any, in implementation of the Circular may be brought to the notice of the Board at an early date.
Considering that exports of garments to Russia against non-quota entitlement were made by the aforesaid 63 exporters by claiming/availing export incentives under Drawback and other export promotion schemes, Chief Commissioner of Customs, Mumbai has suggested that export incentives in respect of aforesaid garment exports made by the said 63 exporters should not be released until they have furnished the required proof of having actually exported garments to Russia.
I am directed to refer Boards letter of even number dated 27th March 2003, on the above cite subject. In continuation of the referred letter, I am directed to say that the protection was available to Prasar Bharati Corporation ( Doordarshan and All Inia Radio) from payment of the Service Tax on the basis of interpretation of secton 22 of the Prasar Bharati ( Broadcasting Corporation of India) Act, 1990
